https://www.taxtmi.com/caselaws?id=212846 The Court upheld the rectification of the assessment order under section 154 of the Income-tax Act, 1961, disallowing deductions claimed by the assessee. It emphasized adherence to statutory provisions for MAT assessment, ruling that deductions must align with the Explanation to section 115JA. The appeal challenging the rectification order was dismissed, affirming the Tribunal's decision and underscoring the importance of complying with statutory requirements in MAT assessments. en-us Thu, 03 Mar 2011 00:00:00 +0530 Fri, 27 Apr 2012 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212846 The Court upheld the rectification of the assessment order under section 154 of the Income-tax Act, 1961, disallowing deductions claimed by the assessee. It emphasized adherence to statutory provisions for MAT assessment, ruling that deductions must align with the Explanation to section 115JA. The appeal challenging the rectification order was dismissed, affirming the Tribunal's decision and underscoring the importance of complying with statutory requirements in MAT assessments. Case-Laws Income Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212846